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Report Your Taxes

Pay Applicable Taxes and Fees

  • ​Reports must be filed even when there are no operations in Oregon and no tax is due.
  • Failure to file reports may result in suspension of the account.
  • A carrier filing reports after the due date must include a late payment charge equal to 10% of the late tax.
Account Suspension
Letters saying that the account will be suspended are mailed out 10 days prior to suspension dates. Insurance letters are mailed out 20 days in advance. Suspension of an account may be caused by:
  • Tax reports not filed.
  • Tax reports filed with zero mileage and zero tax paid but operations were observed.
  • Tax reports filed with no payment when payment is owed.
  • Taxes or fees not paid.
  • Insurance not filed on time or notice of cancellation received from insurance company.
  • Balances not paid on time.
  • Bond not filed on time.
When deficiencies are not corrected by the suspension date, another letter will be sent saying that the account has been suspended.
  • Suspension of the account will cancel all Oregon plates and tax enrollment.
  • Operating in Oregon while suspended is illegal and cause for citation, fines and penalties.
Account Reinstatement
  • Call 503-378-6699 to reinstate an account.
  • Once all of the deficiencies are fulfilled, the account may be reinstated.
  • There is a reinstatement fee of $25 and a suspension fee of $5 per vehicle enrolled in Oregon’s Weight-Mile Tax Program.
Oregon (Intrastate) Registration Fee Tables
Current - Effective Jan. 1, 2020

Prior - Effective Jan. 1, 2018

 
Interstate Registration Fee Tables
Current - Effective Jan. 1, 2020
Prior - Effective Jan. 1, 2018
The Weight-mile tax applies to vehicles in commercial operations on public roads within Oregon with a registered weight over 26,000 pounds. Motor carriers:
  • With established accounts must enroll all weight-mile tax qualified vehicles under the account and pay the weight-mile tax on a tax report.
  • Without an established account must purchase and carry a temporary pass, and be able to produce a legible paper or electronic copy.
  • Are responsible for all tax enrolled vehicles under the account, including leased or rented vehicles.
Tax Reporting and Payment
Established motor carriers can use Oregon Trucking Online to file highway use tax reports and make payments by credit card, charge account or direct payment from an authorized checking account.
 
Note: Credit Card transactions are assessed an additional service fee from the credit card company of 2.4%. Charge accounts and checking account direct payments are not charged an additional service fee.
 
Oregon Route Mileages (form 9498) — Minimum miles to certain points in Oregon
 
Weight-Mile Tax Rate Tables
Weight-Mile Tax Rates (form 9928-2020) — Effective Jan. 1, 2020
 
Table A — Registered weights of 26,001 to 80,000 pounds.
Table B — Vehicles with special permits at gross weights of 80,001 to 105,500 pounds.
 
  • Must be post-marked by the last day of the month to cover operations for the preceding calendar month.
  • Example: The May report and payment must be postmarked no later than June 30 to avoid the 10% late fee.
To be eligible, a carrier must have a 12 consecutive month filing history and in that 12-month period did not have:
  • A suspension related to reporting or payment of taxes or fees.
  • A revocation of IFTA tax license.
  • More than 25% of tax reports filed late.
  • A repayment plan.
  • A delinquency in payment of over-dimensional permit fees or road use assessment fees.
  • An audit in the last 36 months resulting in assessments that exceeded reported fees by 15%.
Carriers hauling certain commodities or farmers hauling for-hire may elect to pay weight-mile taxes on a flat fee basis. Use the following forms to pay this annual fee on a monthly basis.
 
Tax Reporting Forms and Instructions
Instructions — Flat Mileage Tax Reports (form 9916)
Flat Monthly Fee Report Form (form 9189)
Flat Monthly Fee Report Continuation Sheet (form 9189a)
Fee Basis Election Form (form 9910) — Change your motor carrier account's fee basis.
Fee Payment Agreement (form 9485)
 
Flat Fee Rate Tables:

Flat Monthly Fee Rates (form 9927-2020) — Effective Jan. 1, 2020.

​The Road Use Assessment Fee is paid for heavy loads over 98,000 pounds that cannot be divided, such as a single piece of machinery. Tax enrollment can be completed by enrolling a vehicle under an established account.

Instructions and requirements for Oregon Highway Use Tax Reports is found in our Motor Carrier Education Manual.

Oregon Road Use Assessment Fee (RUAF) Rates:

RUAF Rate Table (form 9926-2020) — Effective Jan. 1, 2020.

Proof of payment of HVUT is required for commercial registration of trucks weighing 55,000 pounds or more.

​You may need to file monthly or quarterly mileage reports and pay tax on diesel fuel used in Oregon.

  • Call the Salem or Portland registration offices or Oregon Fuels Tax Group for more information about special licenses and a vehicle emblem/cab card.
  • Please visit our Oregon Fuels Tax Group web page for license applications and instructions.
Who needs a use fuel license and pay fuel taxes?
  • Motor carriers who purchase fuel at cardlock stations or bulk storage sites.
  • Some operators, such as tow truck operators and manufactured structure toters, may be subject to both Weight-Mile Tax and Use Fuel tax.
  • Motor carriers whose combined weight is 26,000 pounds or less.
  • Vehicles over 26,000 pounds that are exempt from weight-mile taxes, such as F-plated farm vehicles, are required to be licensed as use fuel users.
Vehicles that are exempt from Oregon Use Fuel Licensing Requirements include:
  • Vehicles operating under a valid ODOT Commercial or Apportioned license plate, tax enrollment, Temporary Permit or Pass through which weight-mile taxes are paid.
  • U.S. Government-licensed vehicles.
  • Farm tractors and other implements of husbandry that are only incidentally operated or moved over Oregon highways.
  • Vehicles with a combined gross weight of 26,000 pounds or less that use fuel purchased from a seller who collects the Oregon tax at the time of sale.
  • Motor homes and recreational vehicles that use fuel purchased from a seller who collects the tax at the time of sale.
Participation in the International Fuel Tax Agreement (IFTA) is available to Oregon-based carriers that operate qualified vehicles outside of Oregon. To simplify the reporting of motor fuel use tax, one quarterly tax return is filed for fuel consumed in all participating jurisdictions. Tax returns must be filed even when there is no tax due, regardless of whether there were Oregon only operations or no operations for the reporting period.

Oregon issues the following tax credentials to approved IFTA applicants:
  • One IFTA license, and
  • A pair of IFTA decals for each qualified motor vehicle in the fleet requested.
Licensing and Tax Forms

Fuel Tax Rates

Information and Resources
International Fuel Tax Agreement, Inc.
IFTA Recordkeeping
The Oregon Apportioned Registration Program made changes to how International Registration Applications are processed. The intent of the changes is to ensure we are adequately reviewing basing materials to comply with the International Registration Plan.
 
Registration and Tax Reporting Forms
Schedule A (form 9908) — Oregon IRP and IFTA Combined Application
Schedule B (form 9684) — Oregon IRP Mileage
Schedule C (form 9684) — Apportioned Registration Form (Oregon Truck, Tractor and Bus Addition/Update).
Schedule C-T (form 9684t) — Oregon IRP Tow/Toter Addition/Update
Schedule R (form 9914) — Oregon Proof of Residency
IRP Requirements Form (form 9972)
No Operations Affidavit (form 9931)
Plate Affidavit (form 9938)
 
Registration Fee Tables:
Current - Effective Jan. 1, 2020
 
Information and Resources
International Registration Plan, Inc.

 

Contact Us

Salem Headquarters
Oregon Department of Transportation
Commerce and Compliance Division
3930 Fairview Industrial Drive SE
Salem OR 97302-1166
 
Hours of Operation (Pacific Time)
Offices: 8 a.m. to 5 p.m.
Monday through Friday
 
Salem Contact Service Center
5 a.m. to 12 a.m.
Seven days a week
 

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